Section 1 of the act clarifies that personal property used in direct connection with the operation of a greenhouse for the sole purpose of growing crops in the greenhouse to obtain a monetary profit from the wholesale of plant-based food for human or livestock consumption is included in the definition of equipment used in a controlled environment agricultural (CEA) facility and is thus exempt pursuant to the exemption for such agricultural equipment, which exemption is permanently extended to all future property tax years in section 2 of the act. APPROVED by Governor September 6, 2024 EFFECTIVE November 28, 2024(Note: This summary applies to this bill as enacted.)